The Mauritius Revenue Authority (MRA) is continuing its phased implementation of mandatory e-invoicing with an announcement in the 2025-2026 Budget that suppliers with annual turnover exceeding MUR 80 million (approximately €1.5 million) will be required to join the e-invoicing system during the 2025-2026 financial year.
Background
The e-invoicing mandate in Mauritius began with amendments to the VAT Act, requiring businesses to connect electronically to the MRA’s system for registering all invoices, including debit notes and credit notes. In September 2023, specific regulations on e-invoicing were published to implement these VAT Act provisions.
Currently, businesses with turnover exceeding MUR 100 million (approximately €1.9 million) who have been notified by the authority are required to issue e-invoices as of May 15, 2024.
What’s New
The 2025-2026 Budget announcement extends this requirement to a broader base of taxpayers – those with turnover above MUR 80 million. While the specific implementation deadline within the 2025-2026 financial year has not yet been announced, affected businesses should begin preparing their systems to comply with the MRA’s e-invoicing requirements.
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